Hong Kong Case Law: Decisions & Judgments

Topic

Tax liability

Legal area

Court

7 Mar 2024

X AND ANOTHER v. ZCo

Citation

[2024] HKCFI 695
Court

Court of First Instance
Case number

HCCT33/2023

The tribunal did not fail to deal with any issue put to it: the Condition Precedent and Tax defences were not pursued at the arbitration hearing, omitted from the agreed list of issues and from submissions, and in any event could not have changed the outcome on the evidence; there was no denial of due process or public policy breach and the application to set aside the award is dismissed; costs to be paid by X and YCo on an indemnity basis.
28 Apr 2016

AT v. NCT

Citation

AT v. NCT
Court

Family Court
Case number

FCMC5810/2015

On a broad‑brush assessment the court found the husband had not proved that his credit card expenditure, loans and tax liabilities rendered him unable to pay a reasonable interim sum; the wife’s immediate needs weighed in her favour and the husband’s disclosure was deficient on key points, therefore an interim maintenance order of US$10,000 per month was reasonable.
29 Sept 2011

THE COMMISSIONER OF INLAND REVENUE v. NAM TAI GROUP MANAGEMENT LTD

Citation

THE COMMISSIONER OF INLAND REVENUE v. NAM TAI GROUP MANAGEMENT LTD
Court

District Court
Case number

DCTC458/2011

The court held that the discretion in section 71(2) to order holdover of payment is a relief mechanism and not a condition precedent to the statutory liability to pay tax under sections 71(1) and 75. Consequently the Defendants' defence that liability depended on a prior proper exercise of the Commissioner's discretion disclosed no reasonable defence and was struck out.
17 Aug 2006

MANDECLY LTD AND ANOTHER v. HAO WEI AND OTHERS

Citation

MANDECLY LTD AND ANOTHER v. HAO WEI AND OTHERS
Court

Court of First Instance
Case number

HCA1216/2002

The court accepted the plaintiffs' evidence and found YLH23 and P55 to be contemporaneous and genuine, preferred the credibility of Mr Chan and Ms Yang over Mr Hao and Ms Qin, held that there was an oral agreement that Mr Hao would pay the land grant fees for the 13,200 m2 assigned to him, that SA3 allocated post-cut-off liabilities to Mr Hao but did not make plaintiffs liable for pre-cut-off liabilities alleged by defendants, rejected the defendants' misrepresentation and non-disclosure counterclaims, and entered judgment for the plaintiffs with orders for payment and transfer of shares and…

Hong Kong Case Law

X AND ANOTHER v. ZCo

AT v. NCT

THE COMMISSIONER OF INLAND REVENUE v. NAM TAI GROUP MANAGEMENT LTD

MANDECLY LTD AND ANOTHER v. HAO WEI AND OTHERS